For large family

Regulations: Art. 2 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Deduction amounts

In general:
- 200 euros , when it comes to a large family of general category .
- 400 euros , when it comes to a large family of special category .
When any of the spouses or descendants , to whom the personal and family minimum of IRPF applies, has a degree of disability equal to or greater than 65% and generates the right to apply the minimum for disability , the deduction will be:
- 300 euros , when it comes to a large family of general category .
- 900 euros , when it comes to a large family of special category .

The taxpayer must have been recognized as a large family , in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families, on the date the tax is due (normally, December 31).
That the sum of the general tax base and the savings base, boxes [0435] and [0460] of the taxpayer does not exceed :
- 27,000 euros in individual taxation.
- 36,000 euros in joint taxation.
For the application of this deduction, the rules for the application of the minimum for descendants, and disability contained in the Personal Income Tax Law will be taken into account.

However, when two or more taxpayers have the right to apply this deduction with respect to the same descendants and one of them does not meet the previous requirement (that is, when the sum of the general tax base and the savings base is greater than 27,000 euros in individual taxation or 36,000 euros in joint taxation), the amount of the deduction for the other taxpayers will be reduced to the proportion resulting from the application of the rules for the apportionment of the minimum by descendants.

This deduction is incompatible with the deduction “For rental of habitual residence by large families”.